TONGA

CUSTOMS DUTY AND EXCISE (AMENDMENT) ACT (NO 2) 1992

No. 3 of 1992

I assent,

TAUFA'AHAU TUPOU IV
1st July, 1992.

AN ACT
TO AMEND THE CUSTOMS DUTY AND EXCISE ACT (Cap. 67)

[24th June, 1992]

BE IT ENACTED by the King and the Legislative Assembly of Tonga in the Legislature of the Kingdom as follows:

1. (1) This Act may be cited as the Customs Duty and Excise (Amendment) Act (No. 2) 1992.

(2) The Customs Duty and Excise Act (Chapter 67), as amended, is in this Act referred to as the Principal Act.

2. (1) Part I of Schedule 1 of the Principal Act is amended by deleting the rates of duty for the item set out in Schedule A of this Act and inserting the new rates set out therein in their stead.

(2) Part IV of Schedule 1 of the Principal Act is amended by deleting the rates of duty for the item set out in Schedule B of this Act and inserting the new rates set out therein in their stead.

3. (1) Part I of Schedule 1 of the Principal Act is amended by deleting the items and rates of duty set out in Schedule C of this Act and inserting the items and rates of duty set out therein in their stead.

(2) This Section shall come into effect on the 1st day of October, 1992 where the Excise Duties specified in Schedule B to this Act shall be payable.

Passed in the Legislative Assembly this 24th day of June, 1992.

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SCHEDULE A

Tariff No.	Description	Unit of Quantity	Rate of Duty	Statistical Number	
2403	Cigarettes	Kg	T$60.00 per kg or 330% or $60.00 per thousand (whichever shall provide the greater amount of duty)	122.2	

SCHEDULE B
EXCISE DUTIES

Excise No. 	Description	Unit of Quantity	Rate of Exercise	Statistical Number	
2203	Beer made from malt	L	75s per L or 50% (whichever shall provide the greater amount of excise)	112.3	

SCHEDULE C

Tariff No. 	Description	Unit of Quantity	Rate of Duty	Statistical Number	
2203	Beer made from malt	L	$2.40 per L or 200% (whichever shall provide the greater amount of duty)	112.3	
22031	Light Beer (Not greater than 2.5% alcohol by volume)	L	$1.10 per L or 100% (whichever shall provide the greater amount of duty)	112.3	

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